A Study on R&D Tax Incentives

European Commission Taxation Paper. Working Paper  No 52

Forecasting Errors of New Venture Survival

Strategic Entrepreneurship Journal (2014) . Vol. 8:4, pp. 283–302 ,  DOI: 10.1002/sej.1187 This article studies entrepreneurs’ forecast errors around market entry. Using data on nascent entrepreneurs in the U.S. and start-ups in Finland, we find that besides being overoptimistic on average in both countries, entrepreneurs’ survival expectations can barely distinguish survival from exits. Moreover, about […]

Simulating the Dynamic Effects of Corporate Income Tax Cut in Finland

This study simulates with two dynamic models the macroeconomic and public finance outcomes of a reduction in the corporate income tax rate in Finland. FOG-model is a dynamic CGE model, which is calibrated to the Finnish economy. NiGEM is a multi-country macroeconometric model. The results show that a surprising cut in the corporate income tax […]

Taxation, Profit Distribution and Investment of Non-listed Companies in Finland

This paper studies the taxation of non-listed companies and their owners in Finland. We first describe the main features of the Finnish tax system regarding the taxation of dividends from non-listed companies. We use firm-level data to illustrate how the tax incentives are reflected in firms’ profit distribution policies. We then build a dynamic investment […]

VTT, Aalto and ETLA study opportunities of industrial internet for Finland

The industrial internet is one of the most important disruptive technologies at the moment, both in Finland and worldwide. Finland is looking for new growth opportunities and competitiveness through exploiting the industrial internet. The Prime Minister’s Office has identified it as one of its key themes.

Demographic forecasts and fiscal policy rules

International Journal of Forecasting (2014) Volume 30, Issue 4, October–December , pp. 1098–1109

A Study on R&D Tax Incentives

European Commission Taxation Paper. Working Paper  No 52

Forecasting Errors of New Venture Survival

Strategic Entrepreneurship Journal (2014) . Vol. 8:4, pp. 283–302 ,  DOI: 10.1002/sej.1187 This article studies entrepreneurs’ forecast errors around market entry. Using data on nascent entrepreneurs in the U.S. and start-ups in Finland, we find that besides being overoptimistic on average in both countries, entrepreneurs’ survival expectations can barely distinguish survival from exits. Moreover, about […]

Simulating the Dynamic Effects of Corporate Income Tax Cut in Finland

This study simulates with two dynamic models the macroeconomic and public finance outcomes of a reduction in the corporate income tax rate in Finland. FOG-model is a dynamic CGE model, which is calibrated to the Finnish economy. NiGEM is a multi-country macroeconometric model. The results show that a surprising cut in the corporate income tax […]

Taxation, Profit Distribution and Investment of Non-listed Companies in Finland

This paper studies the taxation of non-listed companies and their owners in Finland. We first describe the main features of the Finnish tax system regarding the taxation of dividends from non-listed companies. We use firm-level data to illustrate how the tax incentives are reflected in firms’ profit distribution policies. We then build a dynamic investment […]

VTT, Aalto and ETLA study opportunities of industrial internet for Finland

The industrial internet is one of the most important disruptive technologies at the moment, both in Finland and worldwide. Finland is looking for new growth opportunities and competitiveness through exploiting the industrial internet. The Prime Minister’s Office has identified it as one of its key themes.

Demographic forecasts and fiscal policy rules

International Journal of Forecasting (2014) Volume 30, Issue 4, October–December , pp. 1098–1109